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TREAS/IRS RIN: 1545-BF43 Publication ID: Spring 2014 
Title: Limitation on Importation of Built-In Losses 
Abstract: These proposed regulations will provide guidance for applying 26 U.S.C. 362(e)(1) in adjusting basis to avoid the importation of built-in losses. These proposed regulations will be issued with proposed regulations under 26 U.S.C. 362(e)(2) under RIN 1545-BE58, relating to the limitation of transfer of built-in losses. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1 
Legal Authority: 26 USC 362(e); 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/09/2013  78 FR 54971 
NPRM Comment Period End  12/09/2013   
Final Action  12/00/2014   
Additional Information: REG-161948-05 Drafting attorney: John P. Stemwedel (202) 317-5072 Reviewing attorney: Theresa A. Abell (202) 317-5338 Treasury attorney: Krishna P. Vallabhaneni (202) 622-0835 CC: CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BE58 
Agency Contact:
John P. Stemwedel
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5034,
Washington, DC 20224
Phone:202 317-5072
Email: john.p.stemwedel@irscounsel.treas.gov

 
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